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  [1]      The appellants, David Rajchgot and Jacqueline Lacey, appeal income tax assessments in which the Minister of National Revenue considered that they each incurred losses on account of capital when they sold securities of Tee‑Comm Electronics Inc. ... M.N.R., 62 DTC 1131(S.C.C.), Justice Martland, speaking for the majority, set out the "positive tests" originally considered by Thorson P. in Minister of National Revenue v. ...

Wording to be considered is “an amount paid in the year or payable in respect of the year” in paragraph 11(1)(c). ... All rents, annuities, dividends, and other periodical payments in the nature of income, whether reserved or made payable under an instrument in writing or otherwise, shall, like interest on money lent, be considered as accruing from day to day, and are apportionable in respect of time accordingly. ...

  [19]         Let me first outline what could be considered the absurdity in this case. ... Cowansville, Que.: Yvon Blais, 1991] an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of the legislative enactment (at pp. 378-80). ...

He considered living in Hawaii. In 1979, he and his parents (primarily his parents), bought a significant property on the Big Island of Hawaii. ... The family ties to be considered are therefore Mr. Filipek’s estranged wife, Janice, her parents the Ruhls, and his family. ...

The Federal Court of Appeal, in addition to giving significant weight to the long history of commercial fishing by the First Nation and their ancestors, also considered, among other things, the fact that many of the activities related to the catching of fish were located on-reserve and that the activities carried on off‑reserve were nonetheless engaged in near the reserve. ... Canada, 2013 FCA 171, the Federal Court of Appeal considered that Mr.  ...

The result of the whole exercise was that the settlement figure of $103,111 was reported in the plaintiff's 1973 T-1, Return as follows: (a) Share of 1973 profits $ 15,175.00 (b) 1971 Accounts receivable of the partnership, not previously reported due to computing income on the cash method and included in the 1973 partnership profits reported 12,225.00 27,400.00 (c) 1971 Accounts receivable of the partnership not previously reported due to computing income on the cash method and considered to have been collected in the April 1, 1973 sale of the partnership interest 14,074.00 (d) Goodwill 61,637.00 TOTAL $103,111.00 5. ... The rationale of his dissent is thus stated at pp. 1384-1385: If the arrangement arrived at by virtue of the agreement of the 1st of February 1956 (Ex. 3) is, as I have found it to be, a sale of partnership assets by the various partners to the continuing partner and included in those assets the right of the retiring partners to share in any profits of the partnership, either those which were earned before the agreement or those which would be earned thereafter, then I am of the opinion that the authorities quoted require the sale price to be considered as a capital receipt, and I am of the opinion that if, when the sale price was Calculated by including as part thereof an estimate of the already earned but undistributed profits, the same result applies.... ...

Toothe whom he considered to be a fair and reasonable person and he suggested that Mr. ... This principle must be considered in the context of the taxpayer's experience with accounting and tax matters and capacity to fully understand the details of a provision of the Act ...

The present Acceptance of Offer to Sell is open for your approval not later than June 7th, 1963, at 5:00 o’clock pm after which time it shall be considered null and void and nonexistent. ... The witness said he had seen the first document (Ex A-16) which George Richstone had submitted in respect of their original offer to sell (Ex A-15) and, although the said Exhibit A-16 had contained restrictive covenants which had not appeared in the initial offer (Ex A-15) and had allocated a separate amount of consideration to shares and rights and had ascribed another specific amount as consideration in respect of the restrictive covenants, he had considered it as nothing more than a matter of form for selling the shares and rights “because I only had one thing in mind—to sell our shares and get out”’. ...

In examining the “taxpayer's whole course of conduct", various courts have considered the following factors: (a) the number and repetition of similar transactions by the taxpayer,* [1] (b) the circumstances surrounding disposal of the property, [2] + and (c) the intent or motivation of the taxpayer at the time the property was purchased. ... Without further particulars, this is only one factor to be considered among others. ...

Jurchison [5] considered the impact of evidence in violation of the taxpayer's Charter rights. ... If the search and seizure under section 231.3 of the Act was a violation of the Appellant's rights under sections 7 and 8 of the Charter and the information was fundamental to the making of the assessment, subsections 24(1) and (2) of the Charter must be considered and they read as follows: 24(1)        Anyone whose rights or freedoms, as guaranteed by this Charter, have been infringed or denied may apply to a court of competent jurisdiction to obtain such remedy as the court considers appropriate and just in the circumstances. 24(2)        Where, in proceedings under subsection (1), a court concludes that evidence was obtained in a manner that infringed or denied any rights or freedoms guaranteed by this Charter, the evidence shall be excluded if it is established that, having regard to all the circumstances, the admission of it in the proceedings would bring the administration of justice into disrepute. ...